Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008

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John Wiley & Sons, Mar 28, 2008 - Business & Economics - 1166 pages
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The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
 

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Contents

Chapter Title
1
Equity
81
Interests in Financial Instruments Associates Joint Ventures
322
Reporting Period
467
Chapter Title
804
Foreign Currency
822
RelatedParty Disclosures
852
Specialized Industry Accounting
864
Inflation and Hyperinflation
969
Government Grants
994
FirstTime Adoption of International Financial Reporting Standards
1006
Disclosure Checklist
1023
Illustrative Financial Statements Presented under IFRS
1078
Comparison of IFRS and US GAAP
1128
Index
1142
Copyright

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